DIVISION 2. OTHER TAXES 6001-61050›PART 22. HAZARDOUS SUBSTANCES TAX LAW 43001-43651›CHAPTER 1. General Provisions and Definitions 43001-43013
§ 43006
California Revenue and Taxation Code · 2026-09 edition · updated 2026-10-03 · California
“Person” means an individual, trust, firm, joint stock company, business concern, corporation, including, but not limited to, a government corporation, partnership, limited liability company, and association. “Person” also includes any city, county, city and county, district, commission, the state or any department, agency, or political subdivision thereof, any interstate body, and the United States and its agencies and instrumentalities to the extent permitted by law.
(Amended by Stats. 1994, Ch. 1200, Sec. 74. Effective September 30, 1994.)
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